उन्नति सहकार्य लघुवित्तको चौथो त्रैमासिक वित्तीय विवरणUnnati Sanakarya Laghubitta Fourth Quarter Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
उन्नति सहकार्य लघुवित्त वित्तीय संस्था लि.
Unnati Sanakarya Laghubitta Bittiya Sanstha Limited
नेपाल राष्ट्र बैंकबाट 'घ' वर्गको इजाजतपत्र प्राप्त संस्था
दर्ता नं. ११८१५९/२०७०/०७१
Central Office : Si.Na.Pa. -12, Rupandehi, Nepal Phone no. 071-571126, 571127
Unaudited Condensed Statement of Financial Position (As per NFRS)
As on Quarter Ended 31 Ashad 2080
Nrs.
| Particulars The Quarter Ending | Immediate | Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash & cash equivalents | 87,358,501.32 | 101,255,240.29 |
| Statutory balances and due from Nepal Rastra Bank | 96,090,000.00 | 36,090,000.00 |
| Placement with Bank & Financial Institutions | 40,000,000.00 | 40,000,000.00 |
| Derivative Financial Institutions | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Cooperatives | - | - |
| Loan & Advances to Customers | 3,899,704,663.76 | 3,771,278,160.40 |
| Investment Securities | 597,845.66 | 597,845.66 |
| Current Tax Assets | - | 2,043,542.66 |
| Investment Property | - | - |
| Property and Equipment | 37,762,815.39 | 39,096,891.27 |
| Goodwill and Intangible Assets | - | - |
| Deferred Tax Assets | 21,252,411.11 | 21,131,764.81 |
| Other Assets | 227,986,621.32 | 33,292,100.75 |
| Total Assets | 4,410,752,858.56 | 4,044,785,545.57 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 1,364,948,588.23 | 1,209,592,604.62 |
| Borrowings | 2,335,753,249.08 | 2,352,001,179.89 |
| Current Tax Liabilities | 10,092,003.56 | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 258,401,146.08 | 110,794,983.06 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,969,194,986.96 | 3,672,388,767.57 |
| Equity | ||
| Share Capital | 246,865,736.29 | 246,865,736.29 |
| Share Premium | - | - |
| Retained Earnings | 53,828,622.58 | 574,580.51 |
| Reserves | 140,863,512.73 | 124,956,461.20 |
| Total Equity | 441,557,871.60 | 372,396,778.00 |
| Total Liabilities and Equity | 4,410,752,858.56 | 4,044,785,545.57 |
Condensed Statement of Profit and Loss
For the Quarter Ended of 31 Ashad 2080
Nrs.
| Particulars Current Year: This Quarter Current Year: Upto This Quarter Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter | ||||
| Interest Income | 149,800,602.32 | 546,659,363.00 | 175,858,968.45 | 573,011,638.00 |
| Interest Expense | 60,235,583.68 | 235,308,559.47 | 67,480,312.31 | 275,278,723.00 |
| Net Interest Income | 89,565,018.64 | 311,350,803.53 | 108,378,656.14 | 297,732,915.00 |
| Fee and Commission Income | 970,777.31 | 3,663,187.25 | 12,574,719.32 | 39,358,775.00 |
| Fee and Commission Expense | - | - | - | - |
| Net Fee and Commission Income | 970,777.31 | 3,663,187.25 | 12,574,719.32 | 39,358,775.00 |
| Net Interest, Fee and Commission Income | 90,535,795.95 | 315,013,990.78 | 120,953,375.46 | 337,091,690.00 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 12,662,807.84 | 34,225,718.37 | - | - |
| Total Operating Income | 103,198,603.79 | 349,239,709.15 | 120,953,375.46 | 337,091,690.00 |
| Impairment Charge/(Reversal) for Loans and Other Losses | (10,212,320.61) | 18,272,884.84 | 34,068,048.38 | 53,284,321.00 |
| Net Operating Income | 113,410,924.40 | 330,966,824.31 | 86,885,327.08 | 283,807,369.00 |
| Operating Expenses | 72,959,103.65 | 227,192,803.68 | 77,128,477.59 | 219,857,072.00 |
| Personnel Expenses | 51,628,763.50 | 164,610,448.85 | 50,697,255.57 | 152,333,129.00 |
| Other Operating Expenses | 17,240,319.36 | 58,492,334.04 | 10,658,313.02 | 51,751,034.00 |
| Depreciation & Amortisation | 4,090,020.79 | 4,090,020.79 | 15,772,909.00 | 15,772,909.00 |
| Operating Profit | 40,451,820.75 | 103,774,020.63 | 9,756,849.49 | 63,950,297.00 |
| Non Operating Income | - | - | - | - |
| Non Operating Expenses | - | - | - | - |
| Profit before Income Tax | 40,451,820.75 | 103,774,020.63 | 9,756,849.49 | 63,950,297.00 |
| Income Tax Expenses | - | - | - | - |
| Current Tax | 12,135,546.22 | 31,132,206.19 | 3,479,947.75 | 19,737,982.00 |
| Income Tax Expenses of Previous Year | 3,480,720.84 | 3,480,720.84 | 9,410,614.00 | 9,410,614.00 |
| Deferred Tax | - | - | (8,237,290.00) | (8,237,290.00) |
| Profit for the Period | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Condensed Statement of Comprehensive Income | ||||
| Profit for the Period | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Basic Earning per share (Annualized) | - | 28.02 | - | 17.43 |
| Diluted Earning per share (Annualized) | - | 28.02 | - | 17.43 |
| Profit for the Period | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Total | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
Ratios as Per NRB Directives
Particulars Current Year: This Quarter Current Year: Upto This Quarter Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter
Capital Fund to RWA (CAR) 9.28% 9.28% 8.02% 8.02%
Non-Performing Loan (NPL) to Total Loan 9.39% 9.39% 9.37% 9.37%
Total Loan Loss Provision to Total NPL 39.75% 39.75% 36.75% 36.75%
Cost of Funds 6.75% 6.75% 7.73% 7.73%
Credit to Deposit and Borrowing Ratio 105.38% 105.38% 105.89% 105.89%
Base Rate 12.82% 12.82% 13.77% 13.77%
Interest Rate Spread 6.98% 6.98% 6.55% 6.55%
Interest Rate
Deposit 7.5%-8.5%
Loan & Advance 14.10%-15%
Particulars NRS.
Net Profit for the period end 4th Quarter 69,161,093.60
1. Appropriations -
1.1 Profit required to be appropriated to: -
a. General Reserve 13,832,218.72
b. Capital Redemption Reserve -
c. Foreign Exchange Fluctuation Fund -
d. Corporate Social Responsibility 691,610.94
e. Employee Training Fund -
f. Client Protection Fund 1,383,221.87
g. Staff Welfare Fund -
h. Other -
1.2 Profit required to be transferred to Regulatory Reserve: -
a. Transfer to Regulatory Reserve -
b. Transfer from Regulatory Reserve -
2. Profit not eligible for distribution -
Net Profit for the period 4th Quarter available for distribution 53,254,042.07
Notes
1 The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN).
2 The Loans and Advance includes interest receivable & Staff Loans and are presented net of impairment loss.
3 Adjustment of Employee Benefits shall be done after receiving Actuarial Valuation report.
4 Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison
5 The above figures are subject to change as per the direction of Regulators and/or External Auditors.
6 Adjustment related to NFRS has been transferred to the Regulatory Reserve.
धितोपत्र दर्ता तथा निष्काशन नियमावली,
२०६४ को अनुसूची १४ (नियम २६ को उपनियम (१) संग सम्बन्धित )
आ.व. २०७९/८०को चौथो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण
(क) वित्तीय संस्थाको आ.व. २०७९/८० को चौथो त्रैमासिक अवधिको वासलात र नाफा-नोक्सान हिसाब सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ र यस वित्तीय संस्थाको वेवसाइट : www.unnatislbs.com.np मा पनि राखिएको छ ।
(ख) प्रमुख वित्तीय अनुपातहरु :
प्रति शेयर आम्दानी २८.०२
मूल्य आम्दानी अनुपात ५०.८७
प्रति शेयर नेटवर्थ १७८.८७
प्रति शेयर कुल सम्पतिको मूल्य १७८६.१९
तरलता अनुपात ४.९६
२. व्यवस्थापकीय विश्लेषण :
(क) समीक्षा अवधिमा संस्थाको नोक्सानी, आम्दानी र तरलतामा कुन परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धी विवरण : समीक्षा अवधिमा वित्तीय संस्थाको कारोवारविस्तार भई सदस्य संख्या, लगानीमा रहेको कर्जा बचत कारोवार, आम्दानी र तरलतामा परिवर्तन भएको छ। गत आ.व. को सोही अवधिको तुलनामा समीक्षा अवधिमा ब्याज आम्दानी वृद्धि तथा ब्याज खर्चमा कम हुन गई सञ्चालन मुनाफामा वृद्धि भएको छ । समीक्षा अवधिको कर्जा बचत तथा मुनाफाको स्थिति समग्रमा सन्तोषजनक विषयले प्रष्ट पारेको छ।
(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापकको विश्लेषणात्मक विवरण : राष्ट्रियस्तर कार्य क्षेत्र भइसकेको हालसम्म २८ जिल्लामा ८४ वटा शाखाहरु मार्फत आफ्नो कारोवार संचालन गरिरहेको छ। संस्थाले कृषि, पशुपालन तथा लघुउद्यम, साना व्यवसाय संचालनका लागि विशेष गरी महिलाहरुलाई केन्द्रित गरेर लघुवित्त सेवा उपलब्ध गराउँदै आएको छ। समय सापेक्ष ग्राहकको चाहना अनुसार सेवा तथा सुविधाहरुमा परिमार्जित गर्दै लैजाने व्यवस्थापन प्रतिवद्ध रहेको छ। लघुवित्तको पहुँच नपुगेको जिल्ला तथा ग्रामीण क्षेत्रमा कार्यक्रम विस्तार गर्न प्राथमिकता दिइनेछ । आगामी अवधिको व्यवसायिक योजनामा व्यवसाय विस्तारको लागि बचत संकलनलाई विशेष प्राथमिकता राखिनुका साथै कर्मचारीको उत्पादकत्व वृद्धि गर्न र ग्राहकमैत्री कार्यक्रम संचालनका लागि तालिम कार्यक्रमलाई जोड दिइनेछ।
(ग) विगतको अनुभवबाट, संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदि भए सो सम्बन्धी विश्लेषणात्मक विवरण : वर्तमान परिस्थितिमा बैक तथा वित्तीय संस्थाहरुले प्रवाह गर्ने कर्जा सापट रकमको ब्याज दरमा उच्च वृद्धि भएको अवस्था अनि लघुवित्त वित्तीय क्षेत्रमा देखिएको अप्रत्यक्ष प्रतिस्पर्धा, कर्मचारीहरुको छिटो छिटो संस्था परिवर्तन गर्ने, लघुवित्त वित्तीय संस्था विरुद्धका विभिन्न गतिविधि जस्ता कुराहरुले असर गर्न सक्ने भएता पनि यसबाट सिर्जित अवस्थाबाट माथि उठ्न समस्याहरुलाई समयमानै समाधान गर्दै लैजाने योजना रहेको छ।
३. कानूनी कारवाही सम्बन्धी विवरण :
(क) समीक्षा अवधिमा वित्तीय संस्थाले कसेको विरुद्धमा कुनै मुद्दा दायर गरेको छैन र वित्तीय संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए सोको कुनै सूचना प्राप्त भएको छैन ।
(ख) वित्तीय संस्थाका संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको वा सम्बन्धी कुनै जानकारी प्राप्त भएको छैन ।
(ग) कुनै संचालक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको वा भएको भन्ने जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोवार सम्बन्धी विश्लेषण :
(क) दोस्रो बजारमा हुने शेयर सम्वन्धि कारोवारका लागि नेपाल स्टक एक्सचेन्ज लिमिटेडमा शेयर सूचीकृत गराएको छ।
(ख) नेपाल स्टक एक्सचेन्ज लिमिटेडको वेबसाइट अनुसार यस अवधिमा यस वित्तीय संस्थाको शेयरको कारोवार विवरण निम्न अनुसार भएको देखिन्छ ।
अधिकतम मूल्य १३९०
न्यूनतम मूल्य ६०५.८०
अन्तिम मूल्य ११२५.६०
कारोवार कुल दिन ९४
कारोवार शेयर संख्या ६९१६३
५. समस्या तथा चुनौती :
राष्ट्रिय तथा विश्व अर्थतन्त्रमा आएको संकुचन, मध्यपूर्वमा भएको द्वन्दको कारण सृजित समस्याले ऋणीहरुको व्यवसाय तथा आयआर्जन खुम्चिएकाले लघुवित्त क्षेत्रको असुली तथा मुनाफा आगामी दिनमा अझ बढी प्रभावित हुन सक्ने अनुमान गर्न सकिन्छ। ऋणीहरुको कर्जामा दोहोरोपना/बहुधुप र हाल लघुवित्त क्षेत्र विरुद्ध संगठित नामाङ्कन भइरहेका विभिन्न अवाञ्छित क्रियाकलापहरुले गर्दा कर्जा असुलीमा समस्याहरु छन्। त्यसैलेयुक्त संस्थाहरु बीचमा अवस्थ्य प्रतिस्पर्धा, दक्ष जनशक्तिको अभाव, तरलता अभाव, नियामक निकायबाट नीति नियमहरुमा हुने परिवर्तन र उत्पादित वस्तुको बजारको अभाव जस्ता चुनौतिहरु सामना गर्नु परेको छ।
६. संस्थागत सुशासन :
(क) नेपाल राष्ट्र बैंकबाट जारी एकीकृत निर्देशन लगायतका निर्देशिकाहरुको पालना गरिएको साथै प्रचलित ऐनहरुः कम्पनी ऐन २०६३, बैंक तथा वित्तीय संस्था सम्बन्धी ऐन २०७३, नेपाल राष्ट्र बैंक ऐन २०५८, धितोपत्र ऐन २०६३, आयकर ऐन २०५८ आदि पूर्ण पालना गरिएको छ।
(ख) संस्थागत सुशासन परिचालनको लागि वित्तीय संस्थाको प्रबन्धपत्र, नियमावली, कर्मचारी सेवा सुविधा विनियमावली, आर्थिक प्रशासन विनियमावली, सूचना तथा प्रविधि प्रणाली निर्देशिका, जोखिम व्यवस्थापन नीति, कर्जा नीति, आन्तरिक लेखा परीक्षण निर्देशिका, सम्पत्ति शुद्धिकरण सम्बन्धी, लगानी नीति नगद कारोवार व्यवस्थापन निर्देशिका सम्पति ब्यवस्थापन निर्देशिका कर्मचारीको पारिश्रमिक निर्धारण नीति, कर्मचारी दक्षता अभिवृद्धि सम्बन्धी कार्यविधि, सञ्चालक निर्वाचन निर्देशिका, सञ्चालक शिक्षा कार्यक्रम कार्यविधि, समूह संचालन निर्देशिका, ग्राहक संरक्षण संचालन कार्यविधि, कर्मचारी मोटरसाइकल कर्जा निर्देशिका, कर्मचारी सामाजिक कर्जा कार्यविधि, संस्थागत सामाजिक उत्तरदायित्व कोष संचालन कार्यविधिआदि नीतिनियम तथा निर्देशिका बनाई पालना गरिएको छ।
(ग) वित्तीय संस्थाले आफ्नो कारोबारलाई चुस्त, दुरुस्त छिटो छरितो एवं आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन सञ्चालक समिति तहमा लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा र सम्पति शुद्धिकरण अनुगमन समिति गठन गरेको छ।
७. सत्य, तथ्यता सम्वन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषण :
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म यो उद्घोष गर्दछु कि मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना र जानकारीहरु लुक्याइएको छैन।
Unnati Sanakarya Laghubitta Bittiya Sanstha Limited
Licensed 'D' Class Institution from Nepal Rastra Bank
Registration No. 118159/2070/071
Central Office : Si.Na.Pa. -12, Rupandehi, Nepal Phone no. 071-571126, 571127
Unaudited Condensed Statement of Financial Position (As per NFRS)
As on Quarter Ended 31 Ashad 2080
Nrs.
| Particulars The Quarter Ending | Immediate | Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash & cash equivalents | 87,358,501.32 | 101,255,240.29 |
| Statutory balances and due from Nepal Rastra Bank | 96,090,000.00 | 36,090,000.00 |
| Placement with Bank & Financial Institutions | 40,000,000.00 | 40,000,000.00 |
| Derivative Financial Institutions | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Cooperatives | - | - |
| Loan & Advances to Customers | 3,899,704,663.76 | 3,771,278,160.40 |
| Investment Securities | 597,845.66 | 597,845.66 |
| Current Tax Assets | - | 2,043,542.66 |
| Investment Property | - | - |
| Property and Equipment | 37,762,815.39 | 39,096,891.27 |
| Goodwill and Intangible Assets | - | - |
| Deferred Tax Assets | 21,252,411.11 | 21,131,764.81 |
| Other Assets | 227,986,621.32 | 33,292,100.75 |
| Total Assets | 4,410,752,858.56 | 4,044,785,545.57 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 1,364,948,588.23 | 1,209,592,604.62 |
| Borrowings | 2,335,753,249.08 | 2,352,001,179.89 |
| Current Tax Liabilities | 10,092,003.56 | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 258,401,146.08 | 110,794,983.06 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,969,194,986.96 | 3,672,388,767.57 |
| Equity | ||
| Share Capital | 246,865,736.29 | 246,865,736.29 |
| Share Premium | - | - |
| Retained Earnings | 53,828,622.58 | 574,580.51 |
| Reserves | 140,863,512.73 | 124,956,461.20 |
| Total Equity | 441,557,871.60 | 372,396,778.00 |
| Total Liabilities and Equity | 4,410,752,858.56 | 4,044,785,545.57 |
Condensed Statement of Profit and Loss
For the Quarter Ended of 31 Ashad 2080
Nrs.
| Particulars Current Year: This Quarter Current Year: Upto This Quarter Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter | ||||
| Interest Income | 149,800,602.32 | 546,659,363.00 | 175,858,968.45 | 573,011,638.00 |
| Interest Expense | 60,235,583.68 | 235,308,559.47 | 67,480,312.31 | 275,278,723.00 |
| Net Interest Income | 89,565,018.64 | 311,350,803.53 | 108,378,656.14 | 297,732,915.00 |
| Fee and Commission Income | 970,777.31 | 3,663,187.25 | 12,574,719.32 | 39,358,775.00 |
| Fee and Commission Expense | - | - | - | - |
| Net Fee and Commission Income | 970,777.31 | 3,663,187.25 | 12,574,719.32 | 39,358,775.00 |
| Net Interest, Fee and Commission Income | 90,535,795.95 | 315,013,990.78 | 120,953,375.46 | 337,091,690.00 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 12,662,807.84 | 34,225,718.37 | - | - |
| Total Operating Income | 103,198,603.79 | 349,239,709.15 | 120,953,375.46 | 337,091,690.00 |
| Impairment Charge/(Reversal) for Loans and Other Losses | (10,212,320.61) | 18,272,884.84 | 34,068,048.38 | 53,284,321.00 |
| Net Operating Income | 113,410,924.40 | 330,966,824.31 | 86,885,327.08 | 283,807,369.00 |
| Operating Expenses | 72,959,103.65 | 227,192,803.68 | 77,128,477.59 | 219,857,072.00 |
| Personnel Expenses | 51,628,763.50 | 164,610,448.85 | 50,697,255.57 | 152,333,129.00 |
| Other Operating Expenses | 17,240,319.36 | 58,492,334.04 | 10,658,313.02 | 51,751,034.00 |
| Depreciation & Amortisation | 4,090,020.79 | 4,090,020.79 | 15,772,909.00 | 15,772,909.00 |
| Operating Profit | 40,451,820.75 | 103,774,020.63 | 9,756,849.49 | 63,950,297.00 |
| Non Operating Income | - | - | - | - |
| Non Operating Expenses | - | - | - | - |
| Profit before Income Tax | 40,451,820.75 | 103,774,020.63 | 9,756,849.49 | 63,950,297.00 |
| Income Tax Expenses | - | - | - | - |
| Current Tax | 12,135,546.22 | 31,132,206.19 | 3,479,947.75 | 19,737,982.00 |
| Income Tax Expenses of Previous Year | 3,480,720.84 | 3,480,720.84 | 9,410,614.00 | 9,410,614.00 |
| Deferred Tax | - | - | (8,237,290.00) | (8,237,290.00) |
| Profit for the Period | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Condensed Statement of Comprehensive Income | ||||
| Profit for the Period | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Basic Earning per share (Annualized) | - | 28.02 | - | 17.43 |
| Diluted Earning per share (Annualized) | - | 28.02 | - | 17.43 |
| Profit for the Period | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
| Total | 24,835,553.68 | 69,161,093.60 | 5,103,577.74 | 43,038,991.00 |
Ratios as Per NRB Directives
Particulars Current Year: This Quarter Current Year: Upto This Quarter Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter
Capital Fund to RWA (CAR) 9.28% 9.28% 8.02% 8.02%
Non-Performing Loan (NPL) to Total Loan 9.39% 9.39% 9.37% 9.37%
Total Loan Loss Provision to Total NPL 39.75% 39.75% 36.75% 36.75%
Cost of Funds 6.75% 6.75% 7.73% 7.73%
Credit to Deposit and Borrowing Ratio 105.38% 105.38% 105.89% 105.89%
Base Rate 12.82% 12.82% 13.77% 13.77%
Interest Rate Spread 6.98% 6.98% 6.55% 6.55%
Interest Rate
Deposit 7.5%-8.5%
Loan & Advance 14.10%-15%
Particulars NRS.
Net Profit for the period end 4th Quarter 69,161,093.60
1. Appropriations -
1.1 Profit required to be appropriated to: -
a. General Reserve 13,832,218.72
b. Capital Redemption Reserve -
c. Foreign Exchange Fluctuation Fund -
d. Corporate Social Responsibility 691,610.94
e. Employee Training Fund -
f. Client Protection Fund 1,383,221.87
g. Staff Welfare Fund -
h. Other -
1.2 Profit required to be transferred to Regulatory Reserve: -
a. Transfer to Regulatory Reserve -
b. Transfer from Regulatory Reserve -
2. Profit not eligible for distribution -
Net Profit for the period 4th Quarter available for distribution 53,254,042.07
Notes
1 The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN).
2 The Loans and Advance includes interest receivable & Staff Loans and are presented net of impairment loss.
3 Adjustment of Employee Benefits shall be done after receiving Actuarial Valuation report.
4 Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison
5 The above figures are subject to change as per the direction of Regulators and/or External Auditors.
6 Adjustment related to NFRS has been transferred to the Regulatory Reserve.
Securities Registration and Issue Regulations,
2064 Schedule 14 (Related to Rule 26 Sub-rule (1))
Fourth Quarter Report of F.Y. 2079/80
1. Financial Statements
(a) The balance sheet and profit-loss statement of the financial institution for the fourth quarter of F.Y. 2079/80 are published herewith and also posted on the financial institution's website: www.unnatislbs.com.np.
(b) Major Financial Ratios:
Earnings Per Share 28.02
Price Earnings Ratio 50.87
Networth Per Share 178.87
Total Assets Value Per Share 1786.19
Liquidity Ratio 4.96
2. Management Analysis:
(a) Details regarding major reasons for any changes in the institution's loss, income, and liquidity during the review period: During the review period, with the expansion of the financial institution's business, member count, loan & deposit transactions, income, and liquidity experienced changes. Compared to the corresponding period of the previous fiscal year, an increase in interest income and a reduction in interest expenses led to an increase in operating profit during the review period. The overall status of loan, deposit, and profit during the review period demonstrates a satisfactory scenario.
(b) Analytical details of management regarding business plan for the upcoming period: Having attained national-level working area, the institution currently operates through 84 branches across 28 districts. The institution has been providing microfinance services focusing especially on women for agriculture, animal husbandry, micro-enterprises, and small business operations. Management remains committed to modifying services and facilities according to client needs over time. Priority will be given to expanding programs in districts and rural areas lacking microfinance access. In the business plan for the upcoming period, special priority will be given to deposit collection for business expansion, along with emphasizing training programs to boost employee productivity and run client-friendly operations.
(c) Analytical details regarding events/conditions from past experience that could materially impact the institution's reserve, profit, or cash flow: In the current situation, despite potential impacts from high interest rate increases on loans borrowed from banks and financial institutions, indirect competition in the microfinance sector, frequent employee turnover, and various activities against microfinance institutions, plans are in place to address and overcome these situational problems in a timely manner.
3. Details Regarding Legal Actions:
(a) No lawsuit has been filed by the financial institution against anyone during the review period, and no notice has been received regarding any lawsuit filed against the financial institution.
(b) No lawsuit or information has been received regarding disobedience of prevailing regulations or criminal offense by founders or directors of the financial institution.
(c) No lawsuit or information regarding financial crime against any director or by any director has been received.
4. Analysis Regarding Share Transactions of the Organised Institution:
(a) Shares are listed on Nepal Stock Exchange Limited for secondary market share trading.
(b) According to the website of Nepal Stock Exchange Limited, the share trading details of this financial institution during this period are as follows:
Maximum Price 1390
Minimum Price 605.80
Closing Price 1125.60
Total Trading Days 94
Total Traded Shares Volume 69163
5. Problems and Challenges:
Due to contraction in the national and global economy, and issues arising from conflict in the Middle East, borrowers' business and income generation have shrunk, leading to estimates that microfinance recovery and profitability may be further impacted in coming days. Problems exist in loan recovery due to multiple loans/over-indebtedness among borrowers and various unwanted organized activities against the microfinance sector. Unhealthy competition among institutions, lack of skilled manpower, liquidity crunch, changes in rules and regulations from regulatory authorities, and lack of market for produced goods are challenges being faced.
6. Corporate Governance:
(a) Unified Directives and other guidelines issued by Nepal Rastra Bank have been complied with, alongside full compliance with prevailing acts: Companies Act 2063, Bank and Financial Institutions Act 2073, Nepal Rastra Bank Act 2058, Securities Act 2063, Income Tax Act 2058, etc.
(b) For operationalizing corporate governance, guidelines and directives have been formulated and followed, including Memorandum of Association, Articles of Association, Staff Service & Facilities Regulations, Financial Administration Regulations, IT System Directives, Risk Management Policy, Credit Policy, Internal Audit Directives, Anti-Money Laundering, Investment Policy, Cash Transaction Management Directives, Asset Management Directives, Staff Remuneration Policy, Employee Capacity Building Procedure, Director Election Directives, Director Education Program Procedure, Group Operation Directives, Client Protection Operating Procedure, Staff Motorcycle Loan Directives, Staff Social Loan Procedure, Corporate Social Responsibility Fund Operation Procedure, etc.
(c) To make business operations smooth, effective, and internal control systems robust, the financial institution has formed an Audit Committee, Risk Management Committee, Staff Service & Facilities Committee, and Anti-Money Laundering Monitoring Committee at the Board of Directors level.
7. Declaration by Chairman/CEO Regarding Truth and Factuality:
As of today, I personally take responsibility for the accuracy of information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and no material details, notices, or information required for investors to make informed decisions have been concealed.